Motor Vehicle Fee Disbursement

What happens to my money?

The fees and taxes collected by the Boulder County Motor Vehicle are disbursed to several funds in accordance with Colorado law.

Sales Tax (C.R.S. 39-26-113)

Sales taxes are due when a vehicle is purchased.

  • If a vehicle is purchases from a dealer, a portion or all of the sales taxes due are collected by the dealer.
  • Any unpaid sales taxes are collected by Boulder County Motor Vehicle.
  • If a vehicle is purchased from a private party, all sales taxes are collected by Boulder County Motor Vehicle.
State of Colorado Sales Tax
State of Colorado 2.900%
Regional Transportation District 1.100%
  • Regional Transportation District levies a sales tax/use tax of 1.00%.
  • A sales tax of 0.10% for the Scientific and Cultural Facilities District (CD) applies to all sales that are also subject to the RTD tax.
  • Total RTD tax is 1.10%.
Boulder County Sales Taxes
Open Space 0.600%
Jail Improvements and Operations 0.050%
Non-Profit Human Service Agencies 0.050%
County Road & Transit Improvements 0.100%
Total Boulder County Tax Rate 0.800%
City Sales/Use Tax
Boulder 3.410%
Erie 3.500%
Lafayette 3.500%
Longmont 3.275%
Louisville 3.500%
 Lyons 3.000%
 Superior 3.300%
Other Taxes 
Niwot Resident to Resident District Tax 1.000%
Ward Resident to Resident Sales Tax 2.000%

License Fee (C.R.S. 42-3-306)

  • $1.50 - County road district and bridge fund (C.R.S. 42-3-310(1))
  • $4.00 - County general fund (C.R.S. 42-1-210(1)(a))
  • $0.50 - Air account in Highway User Tax Fund (HUTF) (C.R.S. 42-3-304(18)(a))
  • $0.70 - County emissions control account (C.R.S. 42-3-304(18)(a))
  • $1.50 - State Department of Health for emissions control (C.R.S. 42-3-304(18)(b))
  • $2.00 - State Department of Revenue for Emergency Medical Services (C.R.S. 42-3-304(21))
  • $0.50 - Insurance Identification database (C.R.S. 42-3-304 (1)(a))
  • $ 0.60 - Peace Officer Safety and Training Fund (C.R.S. 42-3-304(24))
  • $ 4.00 - Motorcycle Operator Safety Training Fund (C.R.S. 42-3-304(4))
  • $10.00 - Diesel Emissions Fee (state fund) (C.R.S. 42-3-304(20))

License Plate Cash Fund (C.R.S. 42-3-301)

  • $1.89 - Embossed License Plate (single)
  • $3.78 - Embossed License Plate (set)
  • $2.82 - AZON License Plate (single)
  • $5.64 - AZON License Plate (set)
  • $0.17 - Year Tab (stuffed and mail ready)
  • $0.11 - Year Tab (not stuffed and mail ready)
  • $0.11 - Month Tab (loose)
  • $0.25 - SMM Ownership and Rental Tab
  • $0.22 - Permits

The remaining license fee is forwarded to the Highway User Tax Fund.

Ownership Tax (C.R.S. 42-3-106(4))

  • $0.50 - Finance State motor vehicle computer system
  • $0.50 - County general fund

The remainder of the tax is distributed by the Boulder County Treasurer in accordance with the various mill levies established in the community, including: school districts, fire districts, water districts and flood control districts. Over one half of the money collected goes to the school districts.

Special Plate Fees

Special plate fees are due upon issuance or replacement of the following:

  • Designer Plates
  • Special organizational plates
  • Military plates
  • Personalized plates

Special plate fees are forwarded to the Highway User Tax Fund (HUTF) and License Service Cash Fund (LSCF) (C.R.S. 42-3-312). Annual special renewal fee for designer plates and personalized plates are forwarded to Highway User Tax Fund (HUTF).

Top of page ↑

Follow